N.Y. Tax Law § 1814-a: Person not appointed as a tobacco products distributor

§ 1814-a. Person not appointed as a tobacco products distributor. (a)

Any person who, while not appointed as a distributor of tobacco products

pursuant to the provisions of article twenty of this chapter, imports or

causes to be imported into the state more than fifty cigars, more than

one pound of tobacco, or more than fifteen units of alternative nicotine

products, for sale within the state, or produces, manufactures or

compounds tobacco products within the state shall be guilty of a

misdemeanor punishable by a fine of not more than five thousand dollars

or by a term of imprisonment not to exceed thirty days. If, within any

ninety day period, one thousand or more cigars, or five hundred pounds

or more of tobacco, or seven thousand five hundred units or more of

alternative nicotine products, are imported or caused to be imported

into the state for sale within the state or are produced, manufactured

or compounded within the state by any person while not appointed as a

distributor of tobacco products, such person shall be guilty of a

misdemeanor. Provided further, that any person who has twice been

convicted under this section shall be guilty of a class E felony for any

subsequent violation of this section, regardless of the amount of

tobacco products involved in such violation.

(b) For purposes of this section, the possession or transportation

within this state by any person, other than a tobacco products

distributor appointed by the commissioner of taxation and finance, at

any one time of seven hundred fifty or more cigars, fifteen pounds or

more of tobacco, or two hundred twenty-five units or more of alternative

nicotine products, shall be presumptive evidence that such tobacco

products are possessed or transported for the purpose of sale and are

subject to the tax imposed by section four hundred seventy-one-b of this

chapter. With respect to such possession or transportation, any

provisions of article twenty of this chapter providing for a time period

during which the tax imposed by such article may be paid shall not

apply.